資產負債表僅顯示部份重要科目, 完整財報可參考這裡 玩股撇步(動畫小學堂)
- 現金是否充足, 是否沒有債務壓力. 現金和短期借款和一年內到期長期負債都很高的話要小心, 滿手現金卻不還債, 可能有問題
- 應收帳款或存貨是否突然大幅增加, 留意應收帳款超過營收
- 營收和獲利增加的速度要大於存貨和應收帳款的速度; 營收衰退, 應收帳款正常也要跟著減少
- 營業活動負債: 因營業活動而產生, 如應付帳款, 應付票據, 合約負債等, 通常不需要支付利息. 此類型負債上升, 通常代表業績增加, 議價能力變好
- 最容易被操弄的資產是應收帳款, 存貨和長期投資
- 如果有資金貸予他人要注意
- 非控制權益佔比: 非控制權益 / 股東權益總額, 如果這個值過大時要看個體報表, 不能只看合併報表
- 圖表中的值是加一取對數, 目的是為了看趨勢
- 還款急迫性 - 公司債 > 應付票據 > 銀行借款 > 應付員工 > 應付帳款/費用 > 其它
- 如果未分配盈餘為負, 就算當年有獲利也沒法配息
- 如果配息能力(未分配盈餘+其它權益)為負, 有可能會無法配息
| 現金及約當現金 YoY | 短期借款 YoY | 一年內到期長期負債 YoY | 資金貸予他人 YoY | 營收 YoY | 淨利 YoY | 應收帳款及票據 YoY | 應收帳款佔營收比(%) YoY | 存貨 YoY | 長期投資 YoY | 長期負債 YoY | 商譽及無形資產 YoY | 股本 YoY | 法定盈餘公積 YoY | 特別盈餘公積 YoY | 未分配盈餘 YoY | 保留盈餘 YoY | 其它權益 YoY | 配息能力 YoY | 非控制權益佔比 YoY | |||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 10.89 | 2.64 | 1.97 | 35.86 | 0 | 0 | 0 | 0 | 68.23 | 10.07 | 1.62 | -49.38 | 9.84 | -0.91 | 14.42 | -9.97 | 7.06 | 76.06 | 0 | 0 | 0 | 0 | 1.77 | -2.21 | 9.65 | 0.0 | 1.92 | 20.0 | 0.79 | 172.41 | 9.49 | 0.21 | 12.2 | 7.49 | -0.07 | 0 | 9.42 | 8.53 | 0.14 | 9.43 |
| 2022 (9) | 10.61 | 53.1 | 1.45 | -36.12 | 0 | 0 | 0 | 0 | 61.99 | -4.89 | 3.2 | 162.3 | 9.93 | -28.15 | 16.02 | -24.45 | 4.01 | -21.68 | 0 | 0 | 0 | 0 | 1.81 | 7.1 | 9.65 | -4.93 | 1.6 | 8.84 | 0.29 | -27.5 | 9.47 | 20.18 | 11.35 | 16.41 | -0.79 | 0 | 8.68 | 14.36 | 0.12 | 2.83 |
| 2021 (8) | 6.93 | 110.0 | 2.27 | -43.53 | 0 | 0 | 0 | 0 | 65.18 | 39.51 | 1.22 | -16.44 | 13.82 | 5.82 | 21.20 | -24.15 | 5.12 | 86.86 | 0 | 0 | 0 | 0 | 1.69 | -6.11 | 10.15 | 0.0 | 1.47 | 10.53 | 0.4 | -59.18 | 7.88 | 17.61 | 9.75 | 8.21 | -0.29 | 0 | 7.59 | 20.48 | 0.12 | 11.56 |
| 2020 (7) | 3.3 | -8.33 | 4.02 | 156.05 | 0 | 0 | 0 | 0 | 46.72 | -1.39 | 1.46 | 36.45 | 13.06 | 37.18 | 27.95 | 39.12 | 2.74 | -21.04 | 1.34 | 0 | 0 | 0 | 1.8 | -4.76 | 10.15 | 0.0 | 1.33 | 9.02 | 0.98 | -13.27 | 6.7 | 21.38 | 9.01 | 14.63 | -0.4 | 0 | 6.3 | 38.77 | 0.11 | 10.64 |
| 2019 (6) | 3.6 | -44.87 | 1.57 | 0 | 0 | 0 | 0 | 0 | 47.38 | 16.04 | 1.07 | -56.15 | 9.52 | 3.14 | 20.09 | -11.12 | 3.47 | 261.46 | 0 | 0 | 0 | 0 | 1.89 | 0 | 10.15 | 0.0 | 1.22 | 24.49 | 1.13 | 28.41 | 5.52 | -14.42 | 7.86 | -5.53 | -0.98 | 0 | 4.54 | -14.66 | 0.10 | 0 |
| 2018 (5) | 6.53 | 9.38 | 0 | 0 | 0 | 0 | 0 | 0 | 40.83 | -29.27 | 2.44 | 0 | 9.23 | -14.3 | 22.61 | 21.17 | 0.96 | -16.52 | 0 | 0 | 0 | 0 | 0 | 0 | 10.15 | -7.05 | 0.98 | 0.0 | 0.88 | 4.76 | 6.45 | 34.94 | 8.32 | 26.06 | -1.13 | 0 | 5.32 | 18.49 | 0.00 | 0 |
| 2017 (4) | 5.97 | 74.05 | 0 | 0 | 0 | 0 | 0 | 0 | 57.73 | -13.68 | -0.57 | 0 | 10.77 | -33.31 | 18.66 | -22.74 | 1.15 | -37.84 | 0 | 0 | 0 | 0 | 0 | 0 | 10.92 | 0.0 | 0.98 | 10.11 | 0.84 | 42.37 | 4.78 | -18.43 | 6.6 | -10.08 | -0.29 | 0 | 4.49 | -19.96 | 0.00 | 0 |
| 2016 (3) | 3.43 | 10.29 | 0.77 | -78.37 | 0 | 0 | 0 | 0 | 66.88 | -9.44 | 0.92 | -49.73 | 16.15 | -16.67 | 24.15 | -7.98 | 1.85 | -60.39 | 0 | 0 | 0 | 0 | 0 | 0 | 10.92 | 0.0 | 0.89 | 27.14 | 0.59 | 0.0 | 5.86 | 7.52 | 7.34 | 8.74 | -0.25 | 0 | 5.61 | 1.63 | 0.00 | 0 |
| 2015 (2) | 3.11 | -10.63 | 3.56 | 318.82 | 0 | 0 | 0 | 0 | 73.85 | 25.92 | 1.83 | -32.47 | 19.38 | 39.12 | 26.24 | 10.49 | 4.67 | 124.52 | 0 | 0 | 0 | 0 | 0 | 0 | 10.92 | 0.0 | 0.7 | 62.79 | 0.59 | 0.0 | 5.45 | 27.04 | 6.75 | 26.88 | 0.07 | -46.15 | 5.52 | 24.89 | 0.00 | 0 |
| 2014 (1) | 3.48 | 26.55 | 0.85 | -85.47 | 0 | 0 | 0 | 0 | 58.65 | -4.46 | 2.71 | -23.01 | 13.93 | -11.39 | 23.75 | -7.25 | 2.08 | -61.48 | 0 | 0 | 0 | 0 | 0 | 0 | 10.92 | 15.56 | 0.43 | 437.5 | 0.59 | 0.0 | 4.29 | 16.26 | 5.32 | 22.02 | 0.13 | 116.67 | 4.42 | 17.87 | 0.00 | 0 |
| 現金及約當現金 QoQ YoY | 短期借款 QoQ YoY | 一年內到期長期負債 QoQ YoY | 資金貸予他人 QoQ YoY | 營收 QoQ YoY | 淨利 QoQ YoY | 應收帳款及票據 QoQ YoY | 應收帳款佔營收比(%) QoQ YoY | 存貨 QoQ YoY | 長期投資 QoQ YoY | 長期負債 QoQ YoY | 商譽及無形資產 QoQ YoY | 股本 QoQ YoY | 法定盈餘公積 QoQ YoY | 特別盈餘公積 QoQ YoY | 未分配盈餘 QoQ YoY | 保留盈餘 QoQ YoY | 其它權益 QoQ YoY | 配息能力 QoQ YoY | 非控制權益佔比 QoQ YoY | |||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q3 (20) | 10.23 | -11.35 | -5.8 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 0 | 0 | 0 | 8.72 | 267.93 | -62.91 | -0.15 | -250.0 | -118.07 | 8.31 | -1.54 | -23.83 | 20.35 | 34.12 | 21.71 | 1.11 | 9.9 | -86.04 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | 0.0 | -97.8 | 9.65 | 0.0 | 0.0 | 2.08 | 0.0 | 8.33 | 0.07 | 0.0 | -91.14 | 11.94 | -0.33 | 23.73 | 14.08 | -0.35 | 13.92 | -0.17 | 15.0 | -206.25 | 11.77 | -0.08 | 19.98 | 0.13 | 5.04 | -1.23 |
| 24Q2 (19) | 11.54 | -22.08 | 37.05 | 1.6 | 135.29 | -31.91 | 0 | 0 | 0 | 0 | 0 | 0 | 2.37 | -79.85 | -83.96 | 0.1 | -68.75 | -83.61 | 8.44 | 2.18 | -32.8 | 15.17 | 24.97 | -30.01 | 1.01 | -85.43 | -85.91 | 0 | 0 | 0 | 0 | 0 | 0 | 0.04 | -97.78 | -97.73 | 9.65 | 0.0 | 0.0 | 2.08 | 8.33 | 8.33 | 0.07 | -91.14 | -91.14 | 11.98 | 22.0 | 35.83 | 14.13 | 12.86 | 22.55 | -0.2 | -162.5 | 68.75 | 11.78 | 16.17 | 44.01 | 0.12 | -4.8 | -0.88 |
| 24Q1 (18) | 14.81 | 36.0 | 30.48 | 0.68 | -65.48 | -53.42 | 0 | 0 | 0 | 0 | 0 | 0 | 11.76 | -34.63 | -1.59 | 0.32 | 300.0 | -5.88 | 8.26 | -16.06 | -17.48 | 12.14 | -15.82 | -27.94 | 6.93 | -1.84 | 8.96 | 0 | 0 | 0 | 0 | 0 | 0 | 1.8 | 1.69 | -1.1 | 9.65 | 0.0 | 0.0 | 1.92 | 0.0 | 20.0 | 0.79 | 0.0 | 172.41 | 9.82 | 3.48 | 0.2 | 12.52 | 2.62 | 7.1 | 0.32 | 557.14 | 196.97 | 10.14 | 7.64 | 7.07 | 0.13 | -4.19 | 8.2 |
| 23Q4 (17) | 10.89 | 0.28 | 2.64 | 1.97 | -39.94 | 35.86 | 0 | 0 | 0 | 0 | 0 | 0 | 17.99 | -23.48 | 19.77 | -0.16 | -119.28 | -420.0 | 9.84 | -9.81 | -0.91 | 14.42 | -13.73 | -9.97 | 7.06 | -11.19 | 76.06 | 0 | 0 | 0 | 0 | 0 | 0 | 1.77 | -2.75 | -2.21 | 9.65 | 0.0 | 0.0 | 1.92 | 0.0 | 20.0 | 0.79 | 0.0 | 172.41 | 9.49 | -1.66 | 0.21 | 12.2 | -1.29 | 7.49 | -0.07 | -143.75 | 91.14 | 9.42 | -3.98 | 8.53 | 0.14 | 3.08 | 9.43 |
| 23Q3 (16) | 10.86 | 28.98 | 79.5 | 3.28 | 39.57 | 146.62 | 0 | 0 | 0 | 0 | 0 | 0 | 23.51 | 59.07 | 45.21 | 0.83 | 36.07 | -42.76 | 10.91 | -13.14 | -20.01 | 16.72 | -22.88 | -18.2 | 7.95 | 10.88 | 30.97 | 0 | 0 | 0 | 0 | 0 | 0 | 1.82 | 3.41 | 4.6 | 9.65 | 0.0 | -4.93 | 1.92 | 0.0 | 20.0 | 0.79 | 0.0 | 172.41 | 9.65 | 9.41 | -7.48 | 12.36 | 7.2 | 0.32 | 0.16 | 125.0 | 121.05 | 9.81 | 19.93 | 1.45 | 0.13 | 5.42 | 8.4 |
| 23Q2 (15) | 8.42 | -25.81 | 76.52 | 2.35 | 60.96 | 82.17 | 0 | 0 | 0 | 0 | 0 | 0 | 14.78 | 23.68 | -9.1 | 0.61 | 79.41 | -39.6 | 12.56 | 25.47 | -12.35 | 21.68 | 28.68 | 3.18 | 7.17 | 12.74 | 33.52 | 0 | 0 | 0 | 0 | 0 | 0 | 1.76 | -3.3 | 1.15 | 9.65 | 0.0 | -4.93 | 1.92 | 20.0 | 20.0 | 0.79 | 172.41 | 172.41 | 8.82 | -10.0 | -1.78 | 11.53 | -1.37 | 6.07 | -0.64 | -93.94 | -23.08 | 8.18 | -13.62 | -3.31 | 0.12 | 3.92 | 3.62 |
| 23Q1 (14) | 11.35 | 6.97 | 83.36 | 1.46 | 0.69 | 5.8 | 0 | 0 | 0 | 0 | 0 | 0 | 11.95 | -20.44 | -17.7 | 0.34 | 580.0 | -50.72 | 10.01 | 0.81 | -23.7 | 16.85 | 5.17 | -13.34 | 6.36 | 58.6 | -4.22 | 0 | 0 | 0 | 0 | 0 | 0 | 1.82 | 0.55 | 1.11 | 9.65 | 0.0 | -4.93 | 1.6 | 0.0 | 8.84 | 0.29 | 0.0 | -27.5 | 9.8 | 3.48 | 14.35 | 11.69 | 3.0 | 11.97 | -0.33 | 58.23 | -43.48 | 9.47 | 9.1 | 13.55 | 0.12 | -3.09 | -2.25 |
| 22Q4 (13) | 10.61 | 75.37 | 53.1 | 1.45 | 9.02 | -36.12 | 0 | 0 | 0 | 0 | 0 | 0 | 15.02 | -7.23 | -24.03 | 0.05 | -96.55 | -92.31 | 9.93 | -27.2 | -28.15 | 16.02 | -21.62 | -24.44 | 4.01 | -33.94 | -21.68 | 0 | 0 | 0 | 0 | 0 | 0 | 1.81 | 4.02 | 7.1 | 9.65 | -4.93 | -4.93 | 1.6 | 0.0 | 8.84 | 0.29 | 0.0 | -27.5 | 9.47 | -9.2 | 20.18 | 11.35 | -7.87 | 16.41 | -0.79 | -3.95 | -172.41 | 8.68 | -10.24 | 14.36 | 0.12 | 2.11 | 2.83 |
| 22Q3 (12) | 6.05 | 26.83 | 20.76 | 1.33 | 3.1 | -62.22 | 0 | 0 | 0 | 0 | 0 | 0 | 16.19 | -0.43 | -8.32 | 1.45 | 43.56 | 281.58 | 13.64 | -4.82 | 3.65 | 20.44 | -2.72 | -4.94 | 6.07 | 13.04 | 34.59 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.74 | 0.0 | 3.57 | 10.15 | 0.0 | 0.0 | 1.6 | 0.0 | 8.84 | 0.29 | 0.0 | -27.5 | 10.43 | 16.15 | 44.26 | 12.32 | 13.34 | 35.38 | -0.76 | -46.15 | -24.59 | 9.67 | 14.3 | 46.07 | 0.12 | 0.77 | -1.97 |
| 22Q2 (11) | 4.77 | -22.94 | -13.9 | 1.29 | -6.52 | -64.46 | 0 | 0 | 0 | 0 | 0 | 0 | 16.26 | 11.98 | 4.63 | 1.01 | 46.38 | 436.67 | 14.33 | 9.22 | 27.6 | 21.01 | 8.07 | 10.79 | 5.37 | -19.13 | -16.87 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.74 | -3.33 | 1.75 | 10.15 | 0.0 | 0.0 | 1.6 | 8.84 | 20.3 | 0.29 | -27.5 | -70.41 | 8.98 | 4.78 | 30.33 | 10.87 | 4.12 | 18.15 | -0.52 | -126.09 | -40.54 | 8.46 | 1.44 | 29.75 | 0.12 | -1.97 | 1.95 |
| 22Q1 (10) | 6.19 | -10.68 | 31.98 | 1.38 | -39.21 | -66.26 | 0 | 0 | 0 | 0 | 0 | 0 | 14.52 | -26.56 | 18.82 | 0.69 | 6.15 | 40.82 | 13.12 | -5.07 | 21.37 | 19.44 | -8.3 | -3.07 | 6.64 | 29.69 | 22.06 | 0 | 0 | -100.0 | 0 | 0 | 0 | 1.8 | 6.51 | 2.27 | 10.15 | 0.0 | 0.0 | 1.47 | 0.0 | 10.53 | 0.4 | 0.0 | -59.18 | 8.57 | 8.76 | 19.19 | 10.44 | 7.08 | 9.89 | -0.23 | 20.69 | -155.56 | 8.34 | 9.88 | 17.46 | 0.12 | 1.94 | 14.47 |
| 21Q4 (9) | 6.93 | 38.32 | 110.0 | 2.27 | -35.51 | -43.53 | 0 | 0 | 0 | 0 | 0 | 0 | 19.77 | 11.95 | 25.21 | 0.65 | 71.05 | 16.07 | 13.82 | 5.02 | 5.82 | 21.20 | -1.4 | -24.18 | 5.12 | 13.53 | 86.86 | 0 | -100.0 | -100.0 | 0 | 0 | 0 | 1.69 | 0.6 | -6.11 | 10.15 | 0.0 | 0.0 | 1.47 | 0.0 | 10.53 | 0.4 | 0.0 | -59.18 | 7.88 | 8.99 | 17.61 | 9.75 | 7.14 | 8.21 | -0.29 | 52.46 | 27.5 | 7.59 | 14.65 | 20.48 | 0.12 | -2.65 | 11.56 |
| 21Q3 (8) | 5.01 | -9.57 | 45.64 | 3.52 | -3.03 | -13.3 | 0 | 0 | 0 | 0 | 0 | 0 | 17.66 | 13.64 | 12.7 | 0.38 | 226.67 | -17.39 | 13.16 | 17.19 | 9.12 | 21.50 | 13.38 | -20.94 | 4.51 | -30.19 | 29.6 | 0.11 | -75.0 | -92.57 | 0 | 0 | 0 | 1.68 | -1.75 | -6.15 | 10.15 | 0.0 | 0.0 | 1.47 | 10.53 | 10.53 | 0.4 | -59.18 | -59.18 | 7.23 | 4.93 | 17.75 | 9.1 | -1.09 | 7.69 | -0.61 | -64.86 | 12.86 | 6.62 | 1.53 | 21.69 | 0.12 | 4.79 | 20.8 |
| 21Q2 (7) | 5.54 | 18.12 | 73.67 | 3.63 | -11.25 | 26.04 | 0 | 0 | 0 | 0 | 0 | 0 | 15.54 | 27.17 | 52.05 | -0.3 | -161.22 | -166.67 | 11.23 | 3.89 | 26.61 | 18.96 | -5.45 | 0 | 6.46 | 18.75 | 95.76 | 0.44 | -65.62 | -70.86 | 0 | 0 | 0 | 1.71 | -2.84 | -3.93 | 10.15 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 6.89 | -4.17 | 20.67 | 9.2 | -3.16 | 14.86 | -0.37 | -311.11 | 73.57 | 6.52 | -8.17 | 51.28 | 0.12 | 10.07 | 17.15 |
| 21Q1 (6) | 4.69 | 42.12 | 39.17 | 4.09 | 1.74 | 61.66 | 0 | 0 | 0 | 0 | 0 | 0 | 12.22 | -22.61 | 142.94 | 0.49 | -12.5 | 5000.0 | 10.81 | -17.23 | 96.55 | 20.06 | -28.27 | 0 | 5.44 | 98.54 | -5.56 | 1.28 | -4.48 | 0 | 0 | 0 | 0 | 1.76 | -2.22 | -4.35 | 10.15 | 0.0 | 0.0 | 1.33 | 0.0 | 9.02 | 0.98 | 0.0 | -13.27 | 7.19 | 7.31 | 30.49 | 9.5 | 5.44 | 20.87 | -0.09 | 77.5 | 94.12 | 7.1 | 12.7 | 78.39 | 0.11 | -0.64 | 8.02 |
| 20Q4 (5) | 3.3 | -4.07 | -8.33 | 4.02 | -0.99 | 156.05 | 0 | 0 | 0 | 0 | 0 | 0 | 15.79 | 0.77 | 17.57 | 0.56 | 21.74 | 722.22 | 13.06 | 8.29 | 37.18 | 27.96 | 2.82 | 0 | 2.74 | -21.26 | -21.04 | 1.34 | -9.46 | 0 | 0 | 0 | 0 | 1.8 | 0.56 | -4.76 | 10.15 | 0.0 | 0.0 | 1.33 | 0.0 | 9.02 | 0.98 | 0.0 | -13.27 | 6.7 | 9.12 | 21.38 | 9.01 | 6.63 | 14.63 | -0.4 | 42.86 | 59.18 | 6.3 | 15.81 | 38.77 | 0.11 | 5.41 | 10.64 |
| 20Q3 (4) | 3.44 | 7.84 | 0.0 | 4.06 | 40.97 | 0.0 | 0 | 0 | 0.0 | 0 | 0 | 0.0 | 15.67 | 53.33 | 0.0 | 0.46 | 2.22 | 0.0 | 12.06 | 35.96 | 0.0 | 27.19 | 0 | 0.0 | 3.48 | 5.45 | 0.0 | 1.48 | -1.99 | 0.0 | 0 | 0 | 0.0 | 1.79 | 0.56 | 0.0 | 10.15 | 0.0 | 0.0 | 1.33 | 0.0 | 0.0 | 0.98 | 0.0 | 0.0 | 6.14 | 7.53 | 0.0 | 8.45 | 5.49 | 0.0 | -0.7 | 50.0 | 0.0 | 5.44 | 26.22 | 0.0 | 0.10 | 1.62 | 0.0 |
